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09.24.02.00.htm 09.24.02.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 24 BOARD OF PUBLIC ACCOUNTANCY Chapter 02 Continuing Education Authority: Business Occupations and Professions Article, §2-207(a) 2-311, and 2-312, Annotated Code of Maryland
09.24.02.01.htm 09.24.02.01. 01 Citation of Regulations, Applicability, and Purpose.. A. These regulations may be cited and referred to as the "Accountancy Continuing Education Regulations" The continuing education requirement applies to all persons licensed under Business Occupations and Professions Article, Annotated Code of Maryland, to practice certified public accountancy in this State.B. The requirement does not apply to those licensees who have been placed on inactive status.. C. The public interest re
09.24.02.02.htm 09.24.02.02. 02 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) “Application date” means:. a) The date and time an online license application is electronically submitted to the Board;. b) The date a mailed, paper license application is postmarked by the U.S. Postal Service; or. c) The date a paper license application otherwise delivered is stamped by the Board.. 2) “Carried forward” means eligible to be counted towards the continuing ed
09.24.02.03.htm 09.24.02.03. 03 Basic Requirement.. A. An applicant for license renewal shall complete, prior to submitting an application, a minimum of 80 credit hours of qualifying continuing education in each 2-year license term.B. The requirement in §A of this regulation does not apply to the first renewal of a license.. C. Professional Ethics.. 1) A minimum of 4 credit hours of the continuing education for each 2-year license term shall be in professional ethics.2) Credit hours in profes
09.24.02.04.htm 09.24.02.04. 04 Qualifying Continuing Education Programs and Methods.. A. The overriding consideration in determining whether a specific program or method qualifies is that it shall be a program or method of learning which contributes directly to the professional competence of an individual after this individual has been licensed to practice certified public accountancy.B. Group Continuing Education Programs..
09.24.02.05.htm 09.24.02.05. 05 Controls and Reporting.. A. Applicants for license renewal or reinstatement shall provide a certification of compliance with the license requirements, under Business Occupations and Professions Article, §2-311 and 2-312, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.B. An applicant for license renewal or reinstatement who reports continuing education credit hours to the Board shall retain the applicable documentat
09.24.02.06.htm 09.24.02.06. 06 Exceptions.. The Board may issue a license to any applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following:A. Health as certified by a medical doctor;. B. Military service on extended active duty with the armed forces of the United States;. C. Other good and valid causes, as determined and approved by the Board..
09.24.02.9999.htm 09.24.02.9999. Administrative History Effective date: January 5, 1977 (4:1 Md. R. 17). Chapter revised effective August 25, 1978 (5:17 Md. R. 1329). Regulation .01 amended effective January 26, 1987 (14:2 Md. R. 128). Regulation .01B amended effective February 28, 1994 (21:4 Md. R. 276). Regulation .02 amended effective January 26, 1987 (14:2 Md. R. 128) October 1, 2006 (32:23 Md. R. 1825) May 18, 2009 (36:10 MRegulation .02A amended and C repealed effective August 15, 1983 (10:16 Md. R. 1454).
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